GIM2000 | Accounting framework

Contents23 entries

1. GIM2010Accounting framework: background
2. GIM2020Accounting framework: Insurance Accounts Directive
3. GIM2030Accounting framework: company law
4. GIM2040Accounting framework: Association of British Insurers (ABI): Statement of Recommended Practice (SORP)
5. GIM2050Accounting framework: Association of British Insurers: Statements of Recommended Practice 1990, 1998, 2003 and 2005
6. GIM2060Accounting framework: International Financial Reporting Standards (IFRS)
7. GIM2070Accounting framework: interaction of International Financial Reporting Standards (IFRS) and company law
8. GIM2080Accounting framework: general principles of insurance accounting
9. GIM2090Accounting framework: annual accounting: general
10. GIM2091Accounting framework: annual accounting: comparison of accident year and underwriting year reporting: example
11. GIM2100Accounting framework: annual accounting: Unearned Premium Provision (UPP)
12. GIM2110Accounting framework: annual accounting: Unearned Premium Provision (UPP): example
13. GIM2120Accounting framework: annual accounting: Deferred Acquisition Costs (DAC)
14. GIM2125Accounting framework: annual accounting: provision for costs of running-off business
15. GIM2130Accounting framework: annual accounting: Unexpired Risks Provision (URP)
16. GIM2140Accounting framework: funded accounting: general
17. GIM2150Accounting framework: funded accounting: open and closed years
18. GIM2160Accounting framework: technical provisions
19. GIM2170Accounting framework: Equalisation reserves
20. GIM2180Accounting framework: discounting of provisions or reserves
21. GIM2190Accounting framework: investment income
22. GIM2200Accounting framework: example of annual accounting
23. GIM2210Accounting framework: example of funded accounting